Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - in Parliament

31 May 2006
Categories: News
Hansard, 22 May 2006, vol 446, no 156, col 1430W

HMRC expenses

The travel and subsistence allowances for staff in HMRC have not yet been fully harmonised, said Dawn Primarolo in response to a written question. She gave the following details on current amounts paid.

Day subsistence allowances where receipts are required
Both former Customs and Inland Revenue pay:

  • over five hours, but not more than ten hours: the actual cost of one main meal on a train or boat;
  • over ten hours: the actual cost of one main meal on a train or boat, together with the over five hour subsistence rate of £4.25, or the actual cost of two main meals.

Former Inland Revenue pays £4.25 where an early start renders breakfast at home unreasonable. If this is claimed, the actual receipted cost up to two main meals on a train or boat may also be claimed.

Day subsistence allowances where receipts are not required
Both former Customs and Inland Revenue pay:

  • absences over five hours: £4.25 for one meal;
  • absences over ten hours: £9.30 for two meals;
  • absences over 12 hours: £9.30 plus £4.25 if breakfast purchased due to early start rendering breakfast at home unreasonable.

Former Customs pays a late meal allowance of £3.25.

Categories: News
back to top icon